The provisions of Article 41-19-3, paragraph (9) of the New Act on Special Measures Concerning Taxation apply where a specified individual or an individual prescribed in paragraph (1) of that Article, having carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article on a house used for one's residence prescribed in that paragraph that is owned by that specified individual or individual, uses that house used for one's residence as the residence of that specified individual or individual on or after January 1, 2024, and the provisions then in force continue to govern cases where a specified individual or an individual prescribed in Article 41-19-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation, having carried out covered renovation work to make a home suitable for elderly persons, etc. prescribed in that paragraph, covered general heat insulation renovation work, etc. prescribed in paragraph (2) of that Article, covered renovation work for multi-generational cohabitation, etc. prescribed in paragraph (3) of that Article, or covered seismic retrofitting of a house or covered durability improvement renovation work, etc. prescribed in paragraph (4) of that Article on a house used for one's residence prescribed in that paragraph that is owned by that specified individual or individual, used that house used for one's residence as the residence of that specified individual or individual before that date.